Sample Protest Letter Tax Assessment Philippines Page

Essential Requirements

To protest a tax assessment in the Philippines , you must file a formal written letter that follows specific legal requirements. Failure to include mandatory details can render the protest void.

4. Essential Contents of a Valid Protest Letter

1. Preserves your right to appeal to higher authorities (BIR Commissioner, Court of Tax Appeals).
2. Clearly states your grounds for disputing the tax liability.
3. Suspends the collection of the tax while the BIR reviews your protest.

[Point 2]:

[e.g., Pursuant to Section [Number] of the NIRC, the taxpayer is exempt from...] sample protest letter tax assessment philippines

3. Protest Based on Prescription (Timeliness)

• Mistake #1: Filing an unsworn protest. A protest letter that is not notarized (without a jurat) is considered invalid. The BIR can reject it outright.
• Mistake #2: Missing the 30-day deadline. Count from actual receipt of the assessment. Secure proof of receipt (e.g., stamped receiving copy).
• Mistake #3: Filing a partial payment without indicating it as "under protest." If you pay part of the assessment, you must clearly state in your letter that it is paid "under protest" to avoid waiving your right to dispute the remainder.
• Mistake #4: Forgetting the Verification and Certification. For corporations, the protest must be signed by the Treasurer or President, with a Secretary’s Certificate authorizing the signatory. Without this, the protest is a worthless piece of paper.
• Mistake #5: Not attaching evidence. For a reinvestigation, evidence is mandatory. An unsubstantiated protest is easily denied.

Real Property Tax (LGU):

For land/property assessments, you must generally follow the "payment under protest" rule, paying the tax first before the local treasurer will entertain the written protest. Court of Tax Appeals RESOLUTION Essential Requirements To protest a tax assessment in